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Archive for March, 2017

Foreign Earned Income & Housing Exclusion: Repeal Advocated & Other Recent Developments

By Virginia La Torre Jeker J.D., - Sunday, March 26, 2017

US taxpayers living overseas are usually somewhat familiar with the benefits of the foreign earned income and the foreign housing exclusion.  Given that it’s tax filing time, it’s the perfect… Read more…

Reporting Rules Now Apply to Disregarded Foreign-Owned US LLC

By Virginia La Torre Jeker J.D., - Sunday, March 19, 2017

The US Internal Revenue Service (IRS) recently published final regulations (the “Regulations”) under section 6038A of the Internal Revenue Code that address reporting and recordkeeping obligations of US disregarded entities… Read more…

So, Sir Patrick Stewart Wants to Become a US Citizen?

By Virginia La Torre Jeker J.D., - Sunday, March 12, 2017

Sir Patrick Stewart (yes, despite rumors to the contrary, I know you are still alive), I understand you want to become a US citizen so you can “fight” President Trump (in your… Read more…

IRS Has a New Audit Strategy – Focus OVDP Withdrawals and Declines

By Virginia La Torre Jeker J.D., - Sunday, March 5, 2017

Internal Revenue Service’s (IRS) Large Business and International (LB&I) Division now has a new audit strategy known as “campaigns.” For the past several years, the LB&I Division has attempted to… Read more…

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An up-to-date look at US tax laws for American Expats, foreign investors into the US market or other foreign persons having any US connections. More Info

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